Section Code: 0029 - 0031

U.S. – THAILAND TAX TREATY 1998

Convention between the government of the United States of America and the government of the kingdom of Thailand for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income.

Article 29: Diplomatic Agents and Consular Officers

Nothing in this Convention shall affect the fiscal privileges of diplomatic agents or consular officers under the general rules of international law or under the provisions of special agreements.

Article 30: Entry into Force

This Convention shall be subject to ratification in accordance with the applicable procedures of each Contracting State and instruments of ratification shall be exchanged at Washington as soon as possible.

The Convention shall enter into force upon the exchange of instruments of ratification and its provisions shall have effect:

  1. in respect of taxes withheld at source, for amounts paid or credited on or after the first day of the sixth month next following the date on which the Convention enters into force;
  2. in respect of other taxes, for taxable periods beginning on or after the first day of January next following the date on which the Convention enters into force.

Article 31: Termination

This Convention shall remain in force until terminated by a Contracting State. Either Contracting State may terminate the Convention at any time after 5 years from the date on which the Convention enters into force, provided that at least 6-months prior notice of termination has been given through diplomatic channels. In such event, the Convention shall cease to have effect:

  1. in respect of taxes withheld at source, for amounts paid or credited on or after the first day of January next following the expiration of the 6-months period;
  2. in respect of other taxes, for taxable periods beginning on or after the first day of January next following the expiration of the 6-months period.

Notwithstanding paragraph 1, this Convention shall terminate on January 1 of the 6th year following the year in which the Convention enters into force, unless the Government of the United States has received from the Government of Thailand by June 30, of the 5th year following entry into force, a diplomatic note of the character described in the last sentence of paragraph 3 of Article 28 (Exchange of Information).

DONE at Bangkok in duplicate, on this 26th day of November, 1996, in the English language.

FOR THE GOVERNMENT OF THE OF UNITED STATES OF AMERICA

(s) William H. Itoh
Ambassador of the United States of America

FOR THE GOVERNMENT OF THE KINGDOM OF THAILAND:

(s) Amnuay Virawan
Deputy Prime Minister and Minister of Foreign Affairs

« »